ITAT determined that the PCIT erroneously cancelled charitable ...

Charitable Trust Registrations Restored: ITAT Overturns PCIT's Cancellation, Validates Educational Platforms Under Section 12A

April 15, 2025

Case Laws Income Tax AT

ITAT determined that the PCIT erroneously cancelled charitable trust registrations under section 12A without express statutory authority. The tribunal found no evidence of tax evasion or misuse of funds, recognizing the trusts as genuine educational platforms for medical professionals. The court held that the trusts consistently conducted charitable activities, invited global speakers, organized conferences, and applied received funds transparently through banking channels. Registration cancellation was quashed for most trusts, with the exception of one entity whose registration was under a different statutory provision. The tribunal emphasized that exemption denial should only apply to specific violations, and in this case, no substantive misconduct was proven. Consequently, the assessee's appeal was allowed, reinstating the charitable trust registrations.

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ITAT determined that the PCIT erroneously cancelled charitable ...

Charitable Trust Registrations Restored: ITAT Overturns PCIT's Cancellation, Validates Educational Platforms Under Section 12A

April 15, 2025

Case Laws Income Tax AT

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